Komori
Earnings4228Sekisui Kasei Co.,Ltd.Materials and Chemicals

Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)

While first-half net sales fell 19.7% year on year, operating profit increased 303.8%, and interim net income attributable to owners of the parent also changed from a loss in the previous year to a profit. The full-year earnings forecast remains unchanged, while the annual dividend forecast will change from ¥15 for the previous fiscal year to ¥25.

Worth reading
45Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
303.8
% (year-on-year increase in operating profit)
Wording
Conditional
How definitive the wording is.

Results for this period

Interim period (second quarter)1 April 2026 to 30 September 2026ConsolidatedJapanese GAAP
Net Sales52,759¥ millionYear on year -19.7%Progress 50.2%
Operating profit3,151¥ millionYear on year +303.8%Progress 59.5%
Ordinary income2,605¥ millionProgress 59.2%
Net income attributable to owners of the parent2,651¥ millionProgress 71.6%

The width of the band at each stage is based on revenue. The narrower it becomes toward the bottom, the smaller the proportion of revenue that remains as profit. The dotted outline is the full-year forecast and the band inside it is the result for this period. The progress rate is the result divided by the forecast.

Net income per share¥58.11
Financial position at period-end
Total assets128,825¥ million
of which net assets 53,692 ¥ millionEquity ratio 41.1%vs. prior year-end +0.1pt

塗りつぶした部分が自己資本比率です。総資産のうち、返済のいらない自前の資金がどれだけかを表します。The thin vertical line indicates the level at the end of the previous fiscal year.

Cash inflows and outflows
Operating+2,755
Investment+2,073
Financials-2,103
Net change+2,725

Stacked from zero: upward is an increase in cash, downward a decrease (in ¥ million).The net change represented by the dotted line is the total of three items, calculated from figures provided by the company.

Cash and cash equivalents at end of period¥12,082 million
Segment revenueHuman Life segment ¥30,258 million (YoY +14.4%), Industry segment ¥22,500 million (YoY -42.7%)
Segment profitHuman Life segment ¥2,804 million (YoY +73.9%), Industry segment ¥1,903 million (YoY +226.8%)
Regional salesRegion Japan / Current fiscal year ¥43,038 million / Same period of previous year ¥37,672 million, Region Czech Republic / Current fiscal year ¥86 million / Same period of previous year ¥6,621 million, Region Germany / Current fiscal year ¥464 million / Same period of previous year ¥6,106 million, Region Other Europe / Current fiscal year ¥701 million / Same period of previous year ¥7,377 million, Region Asia / Current fiscal year ¥5,372 million / Same period of previous year ¥5,246 million, Region Other / Current fiscal year ¥3,095 million / Same period of previous year ¥2,690 million
Outlook and shareholder returns
Full-year earnings forecast
Net Sales¥105,000 million (YoY -7.8%)
Operating profit¥5,300 million (YoY +107.6%)
Ordinary income¥4,400 million (YoY +95.6%)
Net income¥3,700 million (YoY +72.2%)
Annual Dividend Forecast15 yen → 25 yen(+66.7%)
Factors Behind Changes in Business Performance

Although sales declined due to the transfer of operating companies in the European Proseat Group, profit improved through measures including a review of low-profitability businesses and the portfolio, productivity improvements, fixed-cost reductions, concentration of management resources in high-value-added areas, increased sales volumes, and appropriate pricing.

Disclosure regarding the going concern assumption

There are no applicable matters.

Change in accounting policy
基準改正に伴う変更 Noそれ以外の変更 No見積りの変更 No修正再表示 No
Changes in the scope of consolidationNew Not disclosed / Excluded Not disclosed / Company name Not disclosed / Notes Material changes in the scope of consolidation during the interim period: None
Impairment loss¥587 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥596 million, Gain on sale of property, plant and equipment ¥1,345 million / Extraordinary loss Impairment loss ¥587 million, Business restructuring loss ¥259 million
Depreciation and amortization¥2,462 million
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For securities analysts and institutional fund managers
Issued Shares at Period-End46,988,109 shares
Treasury Shares at Period-End1,308,841 shares
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period Covered1 April 2026 to 30 September 2026
Net Sales¥52,759 million (YoY -19.7%)
Operating profit¥3,151 million (YoY +303.8%)
Ordinary income¥2,605 million
Profit attributable to owners of the parent¥2,651 million
Net income per share¥58.11
Equity ratioEnd of the current fiscal period 41.1 / End of previous period 41
Total assets¥128,825 million
Net assets¥53,692 million
Cash flows from operating activities¥2,755 million
Cash flows from investing activities¥2,073 million
Cash flows from financing activities¥-2,103 million
Cash and cash equivalents at end of period¥12,082 million
Full-year earnings forecastNet Sales ¥105,000 million (YoY -7.8%) / Operating profit ¥5,300 million (YoY +107.6%) / Ordinary income ¥4,400 million (YoY +95.6%) / Net income ¥3,700 million (YoY +72.2%)
Annual Dividend Forecast15 yen → 25 yen(+66.7%)
Segment revenueHuman Life segment ¥30,258 million (YoY +14.4%), Industry segment ¥22,500 million (YoY -42.7%)
Segment profitHuman Life segment ¥2,804 million (YoY +73.9%), Industry segment ¥1,903 million (YoY +226.8%)
Regional salesRegion Japan / Current fiscal year ¥43,038 million / Same period of previous year ¥37,672 million, Region Czech Republic / Current fiscal year ¥86 million / Same period of previous year ¥6,621 million, Region Germany / Current fiscal year ¥464 million / Same period of previous year ¥6,106 million, Region Other Europe / Current fiscal year ¥701 million / Same period of previous year ¥7,377 million, Region Asia / Current fiscal year ¥5,372 million / Same period of previous year ¥5,246 million, Region Other / Current fiscal year ¥3,095 million / Same period of previous year ¥2,690 million
Depreciation and amortization¥2,462 million
Impairment loss¥587 million
Breakdown of extraordinary income (loss)Extraordinary income Gain on sale of investment securities ¥596 million, Gain on sale of property, plant and equipment ¥1,345 million / Extraordinary loss Impairment loss ¥587 million, Business restructuring loss ¥259 million
Disclosure regarding the going concern assumptionThere are no applicable matters.
Change in accounting policyChanges due to revisions to standards No / Other changes No / Change in accounting estimate No / Restatement No
Changes in the scope of consolidationNew Not disclosed / Excluded Not disclosed / Company name Not disclosed / Notes Material changes in the scope of consolidation during the interim period: None
Availability of Supplementary Financial Results MaterialsYes
Availability of Financial Results BriefingWhether applicable Yes / Subject person For securities analysts and institutional fund managers
Issued Shares at Period-End46,988,109 shares
Treasury Shares at Period-End1,308,841 shares
Factors Behind Changes in Business PerformanceAlthough sales declined due to the transfer of operating companies in the European Proseat Group, profit improved through measures including a review of low-profitability businesses and the portfolio, productivity improvements, fixed-cost reductions, concentration of management resources in high-value-added areas, increased sales volumes, and appropriate pricing.
Items this document does not state (6)
Operating MarginRevision to Earnings ForecastPayout ratioShareholder Return PolicyOrders received and order backlogMaterial subsequent events

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The company explained that sales declined due to the transfer of operating companies in the European Proseat Group, while profit improved through earnings improvement measures such as productivity improvements and fixed-cost reductions, increased sales volumes, appropriate pricing, and earnings improvements associated with the transfer of Proseat operating companies.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated) | Sekisui Kasei Co.,Ltd. (4228) timely disclosure | Komori